Which is the charging section for income under the head Profits and gains of business or profession in…

"Section 26" of the Income-tax Act, 2025 charges to tax under the head Profits and gains of business or profession the incomes listed in section 26(2), beginning with the profits and gains of any business or profession carried on by the assessee during the tax year. Section 15 is the charging section for salaries, section 17 defines perquisites and section 22 provides deductions from income from house property. This corresponds to section 28 of the repealed Income-tax Act, 1961.